Customs in Indonesia

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Customs Procedures

Import Procedures
Documents required for import are: a waybill which must show the transport costs; a commercial invoice containing information, amongst others, about the buyer and the seller, the date of dispatch, the nature and the price of the goods, their origin, transport and insurance costs; an insurance certificate, which must usually be produced when the goods are insured outside Indonesia or if they must be put in a bonded warehouse; and a certificate of origin, in the case of drugs or medicines.
Importing Samples
Commercial samples must be sent directly to the importer.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
 9.5% (2006)
Products Having a Higher Customs Tariff
The highest rates of duty are levied on alcoholic drinks (80 to 90%), and cars (60%). Luxury goods form a separate category, and taxes can go up to 170% for luxury cars.
Preferential Rates
Indonesia uses the Nomenclature of the Harmonized System. Customs duties are ad valorem and calculated on the CIF value of the goods.
Indonesia grants preferential tariff treatment to certain products imported from other developing countries in the framework of the Global System of Trade Preferences (GSTP). Indonesia grants GSTP preferences for 31 tariff positions, the preferential margin being generally 10%.
In the framework of ASEAN, a common effective preferential tariff (CEPT) to create a free trade area (AFTA) has been established. In this framework, duties on the targeted products must be brought down to a level between 0 and 5% before the end of 2002 for the founder members and the Brunei Darussalam (ASEAN-6), 2006 for Viet Nam, 2008 for Laos and Myanmar, and 2010 for Cambodia. For other countries, the MFN tariff applies, varying from 0% to 30% (by brackets of 5%), with a few exceptions (spirits from 90% to 170%, motor vehicles from 65% to 80%).
Customs Classification
To classify imports and exports, Indonesia uses the Harmonized System of nomenclature and codification of goods. To honor its commitments to the WTO and respond to the imperatives of domestic politics, the government has implemented two types of policy over the last few years which have had a considerable effect on the level and the structure of duties. These policies are linked to a program of duty reduction between 1996 and 2003, and to a program of tariff harmonization between 2004 and 2010.
Method of Calculation of Duties
Indonesia conforms to the WTO Agreement on Customs assessment. Import duties, generally ad valorem duties, are applied to the CIF value of the imported goods. The chosen basis for assessment is the transactional value plus certain costs and expenses.


Method of Payment of Customs Duties
Measures to improve the system of payment of Customs duties have been taken, and consist of using a single administrative document for all types of taxes associated with one type of import, setting up a system of exchanging electronic data (EDI) which allows payment by electronic transfer, and making it compulsory to pay import taxes into an exchange bank only.
Import Taxes (Excluding Consumer Taxes)
Import taxes vary according to the type of product imported, ranging from 0 to 170%.

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